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Noun
the general, fixed cost of running a business, as rent, lighting, and heating expenses, which cannot be charged or attributed to a specific product or part of the work operation.
Accounting . that part of manufacturing costs for which cost per unit produced is not readily assignable.
(in a hoistway) the distance between the last floor level served and the beam supporting the hoisting sheaves or machinery.
(in racket sports) a stroke in which the ball or shuttlecock is hit with a downward motion from above the head; smash.
Also called overhead shot. Movies, Television . a shot in which the camera is positioned above the actors, esp. directly overhead.
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